T This study is a descriptive qualitative research that aims to analyze the implementation of standard unit price in the preparation of the APBD (case study on the DKI Jakarta Provincial Government) and to find out the process of preparing the SUP, what are the inhibiting factors of the implementation of SUP in the preparation of the APBD and what solutions of it. Data collection techniques were carried out through interviews with the SUP drafting team of the DKI Jakarta Provincial Government.The results showed that the preparation of SUP was carried out by the Unit Management Price Standard of BPKD DKI Jakarta Province, the determination of the SUP price was based on a market price, a letter of price quotation from the provider, Central/Regional Government Regulations, and details of the RAB. Adjustment factors taken into account in determining the price of SUP include inflation, estimated increase in foreign exchange rates, taxes, installation and delivery costs. The process of preparing the SUP through the information system at www.eharga.jakarta.go.id. Constraints faced in implementing SUP in the preparation of the APBD include price changes in the year of budget execution, human resources, internal controls that are not implemented properly, the role of TAPD and the transition of information system consultants.